JSL Industries Ltd. — Quarter and year ended 31/03/2026
| Sr. No. | Particulars | Quarter Ended 31-03-2026 Audited | Quarter Ended 31-12-2025 Unaudited | Quarter Ended 31-03-2025 Audited | Year Ended 31-03-2026 Audited | Year Ended 31-03-2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Revenue from Operations | 1,728.72 | 1,376.05 | 1,350.20 | 5,642.61 | 5,362.50 |
| 2 | Other Income | 51.38 | 61.13 | (42.67) | 200.19 | 541.88 |
| 3 | Total Income | 1,780.10 | 1,437.18 | 1,307.53 | 5,842.80 | 5,904.38 |
| Sr. No. | Particulars | 31-03-2026 Audited | 31-12-2025 Unaudited | 31-03-2025 Audited | 31-03-2026 Audited | 31-03-2025 Audited |
|---|---|---|---|---|---|---|
| (a) | Cost of Materials Consumed | 1,073.45 | 855.28 | 790.89 | 3,595.26 | 3,234.52 |
| (b) | Purchases of Stock in trade | – | – | – | – | – |
| (c) | Change in Inventories of Finished Goods, Work in Progress & Stock in trade | 35.56 | (16.10) | 34.77 | (197.05) | (173.75) |
| (d) | Employee benefits expense | 245.49 | 230.98 | 244.88 | 961.57 | 946.73 |
| (e) | Finance Cost | (2.79) | 10.23 | 14.48 | 39.70 | 44.88 |
| (f) | Depreciation and Amortization Expense | 33.20 | 33.34 | 32.01 | 132.49 | 128.03 |
| (g) | Other Expenses | 244.28 | 178.70 | 213.89 | 867.61 | 961.83 |
| 4 | Total Expenses | 1,629.19 | 1,292.43 | 1,330.92 | 5,399.58 | 5,142.24 |
| 5 | Profit/(Loss) before Interest, Depreciation, Tax & Amortization (EBITDA) | 129.94 | 127.19 | 65.77 | 415.22 | 393.17 |
| 6 | Profit before exceptional and extraordinary items and tax | 150.91 | 144.75 | (23.39) | 443.22 | 762.14 |
| 7 | Exceptional items | – | – | – | – | – |
| 8 | Profit before extraordinary items and tax | 150.91 | 144.75 | (23.39) | 443.22 | 762.14 |
| 9 | Extraordinary items | – | – | – | – | – |
| 10 | Profit before tax | 150.91 | 144.75 | (23.39) | 443.22 | 762.14 |
| Particulars | 31-03-2026 Audited | 31-12-2025 Unaudited | 31-03-2025 Audited | 31-03-2026 Audited | 31-03-2025 Audited |
|---|---|---|---|---|---|
| (i) Current Tax | 36.00 | 64.30 | 43.00 | 113.00 | 121.00 |
| (ii) Deferred Tax | (7.85) | 6.54 | (47.63) | (2.24) | (3.74) |
| (iii) Short / (Excess) provision of tax for earlier years | 3.30 | – | – | 3.30 | – |
| 11 | Profit for the period | 119.46 | 73.91 | (18.76) | 329.16 |
| Particulars | 31-03-2026 Audited | 31-12-2025 Unaudited | 31-03-2025 Audited | 31-03-2026 Audited | 31-03-2025 Audited |
|---|---|---|---|---|---|
| (a) Items that will be reclassified to profit or loss | |||||
| Actuarial gain/(loss) on employee defined benefit funds | 13.28 | – | (0.81) | 13.28 | (0.81) |
| Income tax relating to above items | (3.34) | – | 0.20 | (3.34) | 0.20 |
| (b) Items that will not be reclassified to profit or loss | |||||
| OCI Equity Investment Gain/(Loss) | (375.12) | (105.39) | – | (346.55) | – |
| Income tax relating to above items | 94.41 | 26.52 | – | 87.22 | – |
| 12 | Total Comprehensive Income for the period | (151.31) | (4.96) | (19.37) | 79.77 |
| Sr. No. | Particulars | 31-03-2026 Audited | 31-12-2025 Unaudited | 31-03-2025 Audited | 31-03-2026 Audited | 31-03-2025 Audited |
|---|---|---|---|---|---|---|
| 13 | Paid-up Equity Share Capital (Face Value Rs. 10/- each) | 117.39 | 117.39 | 117.39 | 117.39 | 117.39 |
| 14 | Other Equity (Excluding Revaluation Reserve) | – | – | – | 4,386.35 | 4,306.57 |
| Particulars | 31-03-2026 Audited | 31-12-2025 Unaudited | 31-03-2025 Audited | 31-03-2026 Audited | 31-03-2025 Audited |
|---|---|---|---|---|---|
| Basic | 10.18 | 6.29 | (1.59) | 28.04 | 54.94 |
| Diluted | 10.18 | 6.29 | (1.59) | 28.04 | 54.94 |
| Particulars | As at 31-03-2026 (AUDITED) | As at 31-03-2025 (AUDITED) |
|---|---|---|
| (A) ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, Plant and Equipment | 1,592.77 | 1,563.99 |
| (b) Capital work – in – progress | – | – |
| (c) Intangible assets | – | – |
| (d) Right of Use Assets | 8.08 | 18.85 |
| (e) Financial assets | ||
| (i) Investments | 527.69 | 874.25 |
| (ii) Others financial assets | 826.25 | 37.97 |
| (f) Deferred tax assets (net) | – | – |
| (g) Other non – current assets | 7.44 | 8.77 |
| Total Non-current assets | 2,962.23 | 2,503.83 |
| (2) Current assets | ||
| (a) Inventories | 1,508.77 | 1,262.23 |
| (b) Financial Assets | ||
| (i) Trade receivables | 336.09 | 416.45 |
| (ii) Cash and cash equivalents | 1.47 | 1.06 |
| (iii) Bank Balance Other than Cash and Cash Equivalents | 19.62 | 5.22 |
| (iv) Loans | – | – |
| (v) Other Financial Assets | 1,309.72 | 1,732.36 |
| (c) Other current assets | 217.80 | 229.53 |
| Total Current assets | 3,393.47 | 3,646.85 |
| Total Assets | 6,355.70 | 6,150.68 |
| (B) EQUITY AND LIABILITIES | ||
| (1) Equity | ||
| (a) Equity Share capital | 117.39 | 117.39 |
| (b) Other Equity | 4,556.08 | 4,477.35 |
| Total Equity | 4,673.47 | 4,594.74 |
| LIABILITIES | ||
| (2) Non-current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | – | – |
| (ii) Lease Liabilities | – | 8.91 |
| (iii) Other financial liabilities | 192.74 | 192.74 |
| (b) Long Term Provisions | 50.98 | 57.67 |
| (c) Other non-current liabilities | 51.73 | 51.73 |
| (d) Deferred Tax Liabilities | 193.99 | 280.11 |
| Total Non-current liabilities | 489.44 | 591.16 |
| (3) Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 202.87 | 249.39 |
| (ii) Lease Liabilities | 8.91 | 10.98 |
| (iii) Trade payables | ||
| (A) Total Outstanding Dues of Micro and Small Enterprises | 199.67 | 134.78 |
| (B) Total Outstanding Dues of Creditors Other than Micro and Small Enterprises | 306.46 | 204.90 |
| (b) Short Term Provisions | 84.06 | 83.99 |
| (c) Liability for current tax (Net) | 113.00 | 121.00 |
| (d) Other current liabilities | 277.82 | 159.74 |
| Total Current liabilities | 1,192.79 | 964.78 |
| Total Equity and Liabilities | 6,355.70 | 6,150.68 |
| Particulars | Year ended 31.03.2026 (AUDITED) | Year ended 31.03.2025 (AUDITED) |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit before exceptional Items and tax as per statement of profit and loss | 443.22 | 762.14 |
| Adjustment For | ||
| Tax in respect of Earlier Years | (3.30) | – |
| Depreciation and amortization expenses | 132.49 | 128.03 |
| Finance cost | 39.71 | 44.89 |
| Interest income | (172.90) | (196.73) |
| Remeasurements of net defined benefit plans | 13.28 | (0.81) |
| Gain on Financial Instruments measured at fair value through profit or loss (NET) | – | (313.68) |
| (Profit)/ loss on sale of fixed assets (net) | (0.09) | (1.73) |
| 9.19 | (340.03) | |
| Operating profit before working capital changes | 452.41 | 422.11 |
| Adjustments for (Increase)/decrease for: | ||
| Trade & other receivables | 80.36 | (170.10) |
| Inventories | (246.54) | (165.91) |
| Other Financial Assets | – | – |
| Other Non Current Assets | 1.33 | 36.28 |
| Bank Balance | (14.40) | 16.82 |
| Other Current Assets | 11.73 | 26.13 |
| (Increase)/Decrease in Other Financial Assets (Current) | 422.64 | (69.14) |
| Lease Liability | (8.91) | (9.54) |
| Other Non Current Liability | – | – |
| (Increase)/Decrease in ROU Assets | – | – |
| Short Term Lease Liability | (2.07) | (0.50) |
| Creditors | 166.44 | (82.34) |
| Provisions | (6.68) | 8.46 |
| Short Term Provisions | 0.08 | 13.34 |
| Other Current Liabilities | 118.07 | 70.41 |
| Less: Direct taxes paid (net of refunds) | (121.00) | (112.00) |
| 401.05 | (438.09) | |
| Net cash flows (used in)/ generated from operating activities after exceptional items (I) | 853.46 | (15.98) |
| CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Inflows | ||
| Sale proceeds of property, plant and equipment | 0.22 | 11.63 |
| Sale proceeds of Investments | – | – |
| Interest received | 172.90 | 196.73 |
| Outflows | ||
| Purchase of property, plant and equipment/ intangible assets | (151.67) | (91.13) |
| Purchase of investments (net)/Gain on Financial Instruments measured at fair value through profit or loss | – | – |
| Net cash (used in) / generated from investing activities (II) | 21.45 | 117.23 |
| CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Inflows : | ||
| Proceeds of short term borrowings (net) | (46.52) | (55.32) |
| Receipts of Deposits | (788.27) | (1.39) |
| Outflows : | ||
| Interest paid | (39.71) | (44.89) |
| Net cash (used in) / generated from financing activities (III) | (874.50) | (101.60) |
| NET INCREASE/(DECREASE) IN CASH AND BANK BALANCES (I+II+III) | 0.41 | (0.35) |
| Add : Cash and cash equivalence at beginning of the year | 1.05 | 1.40 |
| Cash and cash equivalence at end of the year | 1.46 | 1.05 |
